1997 (10) TMI 171

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....R, for the Respondent. [Order]. -  In the above appeal which arises out of the order passed by the Commissioner of Central Excise (Appeals), Ghaziabad, Modvat credit of Rs. 1,14,919.99 p has been denied on Roto pumps, Electric hoists, Cooling Vessels, Conveyor belts and stainless steel tanks on the ground that they are not capital goods within the meaning described thereto in the Explan....

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....cture and before filling in containers for cooling purposes and therefore, cannot be considered as used for processing the Chyawanprash. Regarding the other items, he reiterates the findings of the lower authorities. 4. I have considered the rival submissions and perused the records. Regarding Roto pumps and Electric hoists, I hold that these items are in the nature of material handling eq....

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....o filling in containers. The necessity for cooling vessels arises because Chyawanprash has a high temperature. The cooling vessels are jacketed and the space between the wall of the vessels and jacket is filled with cold water to reduce the temperature of Chyawanprash and to bring the same in a packable condition. Since undisputedly the cooling vessels are used for the purpose of cooling Chyawanpr....